养老保障调节居民收入差距的作用效果及其实现路径——基于发达国家实践的研究

发布时间：2018-09-18 11:48

【摘要】：养老保障是调节居民收入差距的一项重要再分配政策,它通过代际与代内再分配效应,能起到减少收入不平等的作用。发达国家的公共养老保障较为有效地降低了基尼系数与贫困率,从实践来看,发达国家运用养老保障缩小收入差距的主要路径包括:设立非缴费型养老保障、社会养老保险保持较高统筹层次、减免低收入群体社会养老保险费、公共养老金采用均等化定额给付方式、养老救助金采用补差式给付模式、第一支柱养老金采用阶梯式递减替代率、设置第一支柱养老金给付额上限、建立第一支柱养老金最低给付保障机制、对公共养老金收入公平课征个人所得税等。我国需要合理借鉴发达国家的相关经验,更好发挥养老保障调节居民收入差距的功能。
[Abstract]:Pension security is an important redistribution policy to adjust the income gap of residents. It can reduce income inequality through intergenerational and intra-generational redistribution effect. The public old-age security in developed countries has effectively reduced the Gini coefficient and poverty rate. In practice, the main ways for developed countries to use old-age security to narrow the income gap include: establishing non-contributory old-age security. The social old-age insurance maintains a higher overall planning level, deducts the social old-age insurance premium of the low-income group, the public pension adopts the equalization quota payment method, and the old-age pension fund adopts the pattern of compensatory difference payment. The first pillar pension adopts the stepwise decreasing replacement rate, sets up the upper limit of the first pillar pension benefit, establishes the first pillar pension minimum benefit guarantee mechanism, and imposes the personal income tax on the public pension income equitably. Our country needs to draw lessons from the relevant experiences of developed countries reasonably, and better exert the function of old-age security to regulate the income gap of residents.
【作者单位】：中共上海市委党校上海发展研究院;中国社会科学院财经战略研究院;
【基金】：中国经济改革研究基金会招标项目“收入再分配政策的国际比较研究”(项目编号:2016Z005)的阶段性成果
【分类号】：F124.7;F842.67

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